Quyết định 99/2000/QĐ-BTC của Bộ Tài chính về việc ban hành Chế độ kế toán công ty chứng khoán

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THE MINISTRY OF FINANCE

THE MINISTRY OF FINANCE

DECISION No. 99/2000/QD-BTC OF JUNE 13, 2000 PROMULGATING THE SECURITIES COMPANIES� ACCOUNTING REGIME THE FINANCE MINISTER Pursuant to the Accounting and Statistics Ordinance promulgated under Order No.06/LCT-HDNN8 of May 20, 1988 by the State Council and the Charter on Organization of the State Accounting promulgated together with Decree No.25-HDBT of March 18, 1989 of the Council of Ministers (now the Government); Pursuant to the Government�s Decree No.15/CP of March 2, 1993 on the tasks, powers and State management responsibilities of the ministries and ministerial-level agencies; Pursuant to the Government�s Decree No.178/CP of October 28, 1994 on the tasks, powers and organizational structure of the Finance Ministry;

Pursuant to the Finance Minister�s Decision No.1141/QD/TC-CDKT of November 1st, 1995 promulgating the enterprise accountancy regime; After reaching agreement with the State Securities Commission in Official Dispatch No.09/UBCK of February 28, 2000; At the proposal of the director of the Accounting Regime Department,

DECIDES:

Article 1.- To promulgate together with this Decision the "Securities Companies� Accounting Regime", which consists of: - The accounting voucher regime; - The system of accounting accounts and explanation of the contents, structure, method of recording of accounting accounts; - The accounting book regime; - The financial report system. Article 2.- The Securities Companies� Accounting Regime shall apply to all securities companies operating in Vietnam.

Article 3.- This Decision takes effect as from July 1st, 2000.

Article 4.- The director of the Accounting Regime Department, the director of the Finance Ministry�s Office, the director of the Department for Finance of Banks and Credit Institutions shall have to implement this Decision. For the Finance Minister
Vice Minister
TRAN VAN TA COMPANIES SECURITIES� ACCOUNTING REGIME (Promulgated together with the Finance Ministry�s Decision No.99/2000/QD-BTC of June 13, 2000) Part one ACCOUNTING VOUCHER REGIME A. GENERAL PROVISIONS Article 1.- Accounting vouchers are written evidences of economic- financial operations which have arisen and actually been accomplished. All data inscribed in the accounting books must be vouched by lawful and regular accounting vouchers. Article 2.- All economic-financial operations arising in securities trading, transaction or brokerage activities must be recorded in vouchers. Vouchers must be made in accordance with the provisions of this regime and other relevant current regulations (of the State Securities Commission or securities companies) on accounting vouchers and inscribed fully, promptly and truly to the economic-financial operations which have actually arisen. Article 3.- The accounting voucher regime comprises two systems: 1. The system of compulsory uniform accounting vouchers; 2. The system of guiding accounting vouchers. The system of compulsory uniform accounting vouchers is the system of vouchers which reflect the economic relations among legal persons or which require universal strict management. Vouchers of this type shall be standardized by the State in terms of size, form, reflecting index, elaboration method and uniform application. The system of guiding accounting vouchers include accounting vouchers used internally within units. The State guides typical indexes for proper application to each specific cases by units. The securities companies may add or cut several particular indexes, or change the form design in a way suitable to the recording and contents of the requirements on business operation management, but have to ensure the necessary legality of the vouchers. Article 4.- An accounting voucher system�s contents include 7 indexes: 1. Labor and wages; 2. Goods left in stock: - Supplies left in stock; - Securities certificates; - Custodian securities. 3. Capital in cash; 4. Fixed assets; 5. Securities purchasing and selling transaction vouchers; 6. Securities purchase and sale clearing payment; 7. Sale of commodities. The system of particular accounting vouchers used in business activities of the securities companies shall be defined by the State Securities Commission (if supplemented) after obtaining the consent of the Finance Ministry. Article 5.- The accounting voucher must contain all the following details: 1. Appellation of the voucher (invoice/receipt, collection bill, expenditure bill�); 2. Day, month, year of making the voucher; 3. Serial number of the voucher; 4. Name and address of the unit or individual that makes the voucher; 5. Name and address of the unit or individual that receives the voucher; 6. Contents of the arising economic operation; 7. Quantity and value indexes; 8. Signatures of the person who makes the voucher and the person who is responsible for the accuracy of the operation. Vouchers which reflect economic relations among legal persons must be signed by the controllers and the approvers (directors of securities companies), and stamped. For vouchers relating to the provision of services for investors or other customers of the securities companies, apart from the prescribed details, they must additionally contain the index: The VAT rate and payable amount. If permitted to postpone the VAT payment (under the Government�s decisions on temporary non-application of VAT to securities trading activities), the section for VAT rate and payable amount inscription must be crossed out and the payment amount shall not include VAT. The vouchers which are used as direct bases for accounting book-entries must be added with index on accounting item determination. Article 6.- The accounting vouchers must be fully made in the prescribed number of copies. The inscriptions on vouchers must be clear, truthful and full with all details; the blank sections thereon must be crossed out. Erasure and/or correction on vouchers are not allowed. In case of incorrect inscription, the voucher should be disregarded without tearing it from the counterfoil. Article 7.- The accounting vouchers made and archived on computer systems must ensure the full reflection of all economic-financial information according to the prescribed indexes and they must be printed out for archival in strict accordance with regulations. Article 8.- To strictly forbid: - The directors and chief accountants of the securities companies to sign the blank vouchers, pre-printed forms; - The account holders and chief accountants to sign blank checks; - The distortion of economic contents of vouchers; - Corrections, erasure on the accounting vouchers; - The cancellation of vouchers in contravention of regulations or while the archival duration has not expired; - The forgery of accounting vouchers; - Use of irregular and/or illegal vouchers Article 9.- Order of circulation of accounting vouchers. The order and time for circulation of accounting vouchers shall be stipulated by the chief accountants of the securities companies. The original vouchers made by the securities companies or sent from the outside must all be gathered to the accountancy sections of the securities companies or to bureaus or sections charged with functions and tasks to manage and monitor the existing quantity and evolution of supplies, assets or economic-financial transactions, securities trading (like the securities transaction bureaus, sections monitoring custodian securities at the central securities trading center). These sections must inspect and control the accounting vouchers in strict accordance with regulations of the internal control system and shall use such vouchers for accounting book entries only after they are inspected and certified as being true and accurate. The accounting voucher circulation order shall include the following steps: 1. Gathering accounting vouchers; 2. Examining and controlling accounting vouchers; 3. Making accounting book entries; 4. Archiving and preserving accounting vouchers. Article 10.- The contents of accounting voucher examination include: 1. Examining the transparency, truthfulness and completeness of indexes reflected on the vouchers; 2. Examining the legality and validity of arising economic-financial operations; 3. Examining the accuracy of data and information on the accounting vouchers; 4. Examining the observance of the internal control regulations by persons who formulate, examine, consider and approve each type of economic operation. If any acts of violating the economic, financial and/or accounting policies, regimes and/or regulations of the State are detected through the examination of accounting vouchers, the concerned persons must refuse (the cash disbursement, payment, exwarehousing�), and at the same time promptly report such to the chief accountants or directors of the securities companies for timely handling according to current law provisions. For accounting vouchers which have been made not in accordance with the procedures, whose contents and figures are not clear and whose data show discrepancy, the persons responsible for examination or book entries must return them or notify the agencies where the vouchers have been made thereof for handling, additional procedures and adjustments before they are used as bases for book entries. Article 11.- Archival and preservation of accounting vouchers. The used accounting vouchers must be arranged, classified, preserved and archived according to the current regulations of the regime of accounting vouchers and documents archival. All cases of original voucher loss or misplacement must be reported to the chief accountants or directors of the securities companies for timely handling measures. Particularly the loss of sale invoices, receipts and/or blank checks must be reported to the local tax offices or police regarding the quantity of lost invoices, the circumstance of loss for verification measures and handling according to law. Measures must be taken soon to publicize and invalidate the lost vouchers. Article 12.- Regulations on use and management of accounting voucher tables and forms: - The securities companies shall have to strictly comply with the provisions of the accounting voucher regime. In the course of implementation, the securities companies must not amend the tables and forms prescribed in this regime. If wishing to supplement or amend tables and forms in a way suited to their particular operations, the securities companies must obtain the written consent of the State Securities Commission and the Finance Ministry. - In addition to the voucher tables and forms prescribed in this Accounting Voucher Regime, the securities companies may also use the accounting vouchers issued in other legal documents, with several indexes: securities custody, securities transaction and securities clearing payment, being prescribed by the State Securities Commission. - The pre-printed voucher forms and tables must be carefully kept and must not let be ruined or decayed. Article 13.- Printing and issuing voucher forms and tables. 1. When printing accounting voucher forms and tables, the securities companies shall have to strictly adhere to the designing contents of forms and tables prescribed in this regime and in legal documents promulgated by the State Securities Commission. The forms and tables of accounting vouchers for service charges collected and paid into the State budget shall be uniformly issued by the Finance Ministry or accepted for self-printing in service of the collection of charges for securities service activities. 2. Printing houses must not change at their own will the contents of forms and tables and must not undertake the printing of accounting voucher forms and tables in contravention of the provisions in this regime. Article 14.- Handling of violations: 1. All acts of violating the provisions in this regime shall, depending on the nature and seriousness of the violations, be handled in strict accordance with the provisions of the Ordinance on Accounting and Statistics, the Ordinance on Handling of Administrative Violations and other legal documents of the State. 2. In case of committing acts of abusing the purchase, sale, lending or forgery of vouchers for corruption or illegal business, the violators may, depending on the nature and seriousness of the violations, be fined and examined for penal liability. B. LIST OF ACCOUNTING VOUCHERS

Ordinal number | Vouchers� names | Issued at

Securities companies� accounting regime | Other legal documents

I. Labor and wages

1 | Workday table | 01-LDTL | x

2 | Extra hour work notification card | 02-LDTL | x

3 | Wage payment table | 03-LDTL | x

4 | Ticket for leaves with social insurance | 04-LDTL | x

5 | Social insurance payment table | 05-LDTL | x

6 | Reward payment table | 06-LDTL | x

7 | Work completion certification card | 07-LDTL | x

8 | Travel papers | 08-LDTL | x

9 | Vehicle mobilization order | 09-LDTL | x

10 | Labor accident investigation record | 10-LDTL | x

II. Goods in stock

1. Supplies in stock

11 | Purchased goods list | 01-VT | x

12 | Supplies warehousing bill | 02-VT | x

13 | Supplies delivery bill | 03-VT | x

14 | Supplies inspection record | 04-VT | x

15 | Supplies warehouse card | 05-VT | x

16 | Supplies inventory record | 06-VT | x

2. Certificate securities

17 | Securities warehousing ticket | 01-CC | x

18 | Securities delivery ticket | 02-CC | x

19 | Securities warehouse card | 03-CC | x

20 | Certificate securities inventory record | 04-CC | x

3. Custodian securities

21 | Investors� custodian securities deposit ticket | x

22 | Companies� custodian securities deposit ticket | x

23 | List of securities custodied in the day | 01-LK | x

24 | Custodian securities deposit certification | x

25 | Investors� custodian securities withdrawal ticket | x

26 | Companies� custodian securities withdrawal ticket | x

27 | List of custodian securities withdrawn in the day | 02-LK | x

28 | Custodian securities withdrawal certification | 03-LK | x

29 | Securities pledging contract | x

30 | Request for via- account securities transfer | x

31 | Securities pledgors� procuration

32 | Securities pledgees� procuration | x

33 | Pledge � pledge release request paper | x

34 | List of pledged securities custodied in the day | 04-LK | x

35 | Pledged securities certification | 05-LK | x

36 | STC�s notice on securities temporarily ceased from transaction | x

37 | STC�s notice on securities temporarily detained | x

38 | Record on securities certificate hand-over between companies and investors | 06-LK | x

39 | Securities account balance Advice to investors | x

III. Capital in cash

40 | Revenue bill | 01-TT | x | x

41 | Expenditure bill | 02-TT | x

42 | Order on transfer of investors� money to designated banks | x

43 | Advance request paper | 03-TT | x

44 | Advance repayment paper | 04-TT | x

45 | Fund inventory table | 05a-TT | x

46 | Fund inventory table | 05b-TT | x

IV. Fixed assets

47 | Fixed assets hand-over and reception record | 01-TSCD | x

48 | Fixed assets card | 02-TSCD | x

49 | Fixed assets liquidation record | 03-TSCD | x

50 | Record on hand-over and reception of completely overhauled fixed assets | 04-TSCD | x

51 | Fixed assets revaluation record | 05-TSCD | x

V. Vouchers on securities transaction, purchase, sale

52 | Securities purchase order ticket | x

53 | Securities sale order ticket | x

54 | Amendment order ticket | x

55 | Cancellation order ticket | x

56 | Securities purchase or sale order register | x

57 | List of securities purchased, sold on trading day, for which orders have been matched | 01-GD | x

58 | Trading result certification | x

VI. Securities purchase, sale clearing payment

59 | List of securities sold in the day at securities companies | 01-BT | x

60 | General list of securities sold in the day at securities companies | 02-BT | x

61 | List of securities purchased in the day at securities companies | 03-BT | x

62 | General list of securities purchased in the day at securities companies | 04-BT | x

VII. Commodity sale

63 | Added value invoice | 01-GTKT-3LL | x

64 | Table of agency securities settlement | 01-BH | x

65 | General table of agency securities settlement | 02-BH | x

66 | Table of securities sale agency commission payment | 03-BH | x

67 | Recapitulative table of commissions payable to securities sale agents | 04-BH

68 | Sheet of issuance- underwriting securities settlement | 05-BH

69 | Table of securities transaction charges calculated for investors by securities companies | 06-BH | x

70 | Recapitulative table of securities transaction charges calculated for each investor by securities companies | 07-BH | x

71 | Table of securities custody charges calculated for investors by securities companies | 08-BH | x

72 | Recapitulative table of securities custody charges calculated for each investor by securities companies | 09-BH | x

VII. Other vouchers

73 | Spending order | x

74 | Expenditure deputation | x

75 | Revenue deputation | x

76 | Check payment sheet | x

77 | Debit advice | x

78 | Credit advice �. | x

Part two THE ACCOUNTING ACCOUNT SYSTEM AND EXPLANATION OF CONTENTS, STRUCTURE AND METHOD OF RECORDING OF ACCOUNTING ACCOUNTS

Ordinal number | Account serial number | Account name | Note

Grade 1 | Grade 2 | Grade 3

Type 1 � Current assets

1 | 111 | Cash

1111 | Vietnamese currency

1112 | Foreign currencies

1113 | Gold, silver, gemstones

1114 | Valuable certificates

2 | 112 | Bank deposit

1121 | Vietnamese currency

1122 | Foreign currencies

3 | 113 | Money on transfer

1131 | Vietnamese currency

1132 | Foreign currencies

4 | 114 | Deposit of investors in securities transaction

1141 | Deposit of investors in securities transaction

1142 | Deposit of investment mandator

5 | 117 | Deposit for issued securities sale

6 | 118 | Deposit for securities transaction clearing payment

1181 | Securities companies deposits for securities transaction clearing payment

1182 | Investors� deposits for securities transaction clearing payment

1183 | Investment mandators� deposits for securities transaction clearing payment

7 | 121 | Dealing securities

1211 | Stocks

1212 | Bonds

12121 | Government bonds

12122 | Company bonds with Government guarantee

12123 | Other bonds

1213 | Other securities

8 | 122 | Treasury securities

9 | 123 | Investment mandator�s short-term investment securities

1231 | Stocks

1232 | Bonds

1233 | Other securities

10 | 128 | Short-term investment

1281 | Companies� short-term investment

1282 | Investment mandator�s short-term investment

11 | 129 | Securities price reduction reserves and short-term investment

1291 | Dealing securities price reduction reserves

1292 | Reserves for investment mandator�s short-term investment securities price reduction

1293 | Short-term investment price reduction reserves

12 | 131 | To be collected from clients

1311 | To be collected from Securities Trading Center

1312 | To be collected from investors

1313 | To be collected from securities issuing organizations or securities issuance underwriting organizations

1314 | Advances for sellers

13 | 133 | Deductible VAT

1331 | Deductible VAT for supplies, services

1332 | Deductible VAT for fixed assets

14 | 136 | To be internally collected

15 | 138 | Others to be collected

1381 | Deficit assets awaiting handling

13811 | Deficit in settlement of securities transaction awaiting handling

13812 | Fund deficit awaiting handling

13813 | Asset deficit awaiting handling

1388 | Other collectible amounts

16 | 139 | Bad debt reserves

17 | 141 | Advance

18 | 142 | Pre-paid expenditures

19 | 144 | Pledge, collateral, short-term deposit

20 | 151 | Purchased goods en route

21 | 152 | Materials | Details according to management requirements

22 | 153 | Instruments, tools

Type 2 � Fixed assets

23 | 211 | Tangible fixed assets

2112 | Buildings, architectural objects

2113 | Machinery, equipment

2114 | Transport, conveyance means

2114 | Managerial facilities

2118 | Other fixed assets

24 | 212 | Financial leasing fixed assets

25 | 213 | Intangible fixed assets

2131 | Land use right

2133 | Innovation patents

2134 | Research and development expenditure

2135 | Commercial advantage expenditure

2138 | Other intangible fixed assets

26 | 214 | Fixed assets corrosion

2141 | Tangibles corrosion

2142 | Financial leasing fixed asset corrosion

2143 | Intangibles corrosion

27 | 211 | Long-term investment securities

2211 | Stocks

2212 | Bonds

22121 | Government bonds

22122 | Company bonds with Government guarantee

22123 | Other bonds

2213 | Other securities

28 | 222 | Capital contributions to joint ventures

29 | 223 | Investment mandator�s long-term investment securities

2231 | Stocks

2232 | Bonds

2233 | Other securities

30 | 228 | Other long-term investment

2281 | Companies� other long-term investment

2282 | Investment mandators� other long-term investment

31 | 229 | Reserve for price reduction of securities and other long-term investment

2291 | Reserve for price reduction of long-term investment securities

2292 | Reserve for price reduction of long-term investment securities of investment mandatory

2293 | Reserve for other long-term investment price reduction

32 | 241 | Incomplete capital construction

2411 | Fixed assets procurement

2412 | Capital construction

2413 | Fixed asset overhaul

33 | 244 | Long-term deposit, collateral

34 | 245 | Money paid to Settlement Support Fund

35 | 246 | Other long-term assets

Type 3 � Payable debts

36 | 311 | Short-term borrowings

3111 | Borrowings from banks and other subjects

3112 | Short-term bonds

37 | 315 | Due long-term borrowings

38 | 331 | Payable to sellers

3311 | Payable to STC

3312 | Payable for deficit of Settlement Support Fund

3313 | Payable to securities issuance agents

33131 | Payable to securities issuance agents

33132 | Charge payable to securities issuance agents

3314 | Payable to sellers

3315 | Advance from purchasers

39 | 332 | Payable dividends, bond principals and interests

3321 | Payable dividends, bond principals and interests

3322 | Dividends payable to shareholders

40 | 333 | Taxes and amounts payable to the State

3331 | Payable VAT

33311 | Output VAT

33312 | VAT on imported goods

3333 | Import tax

3334 | Enterprise income tax

3337 | House, land tax, land rents

3338 | Other taxes

3339 | Charges, fees and other payable amounts

41 | 334 | Payable to employees

3341 | Payable to employees

3342 | Payable to employee hired from outside

42 | 335 | Payable expenditures

43 | 336 | Internally payable

44 | 337 | Payable to securities-issuing organizations

45 | 338 | Other amounts payable, remittable

3381 | Surplus assets awaiting settlement

33811 | Surplus in securities transaction settlement awaiting handling

33812 | Fund surplus awaiting handling

33813 | Asset surplus awaiting handling

3382 | Trade union funding

3383 | Social insurance

3384 | Medical insurance

3387 | Pre-acknowledged turnover

3388 | Other amounts payable, remittable

46 | 341 | Long-term borrowings

3411 | Bank borrowings

3412 | Borrowings from other subjects

47 | 342 | Long-term debts

3421 | Long-term debts

3422 | Long-term bonds

48 | 344 | Long-term deposit, collateral

48 | 346 | Payable to investment mandator

3461 | Payable for initial mandatory capital

3462 | Payment of collected amounts to investment mandator

49 | 351 | Securities transaction clearing with STC

50 | 353 | Payment of investors� securities transactions

Type 4 � Sources of owners� capital

51 | 411 | Source of business capital

4111 | Initially contributed capital

4112 | Supplementary capital

41121 | Stock capital increment

41122 | Capital supplemented from profits

41128 | Capital supplemented from other sources

52 | 412 | Asset revaluation difference

53 | 413 | Exchange rate difference

4131 | Exchange rate difference arising in the period

4132 | Exchange rate difference resulting from period-end revaluation

54 | 414 | Development investment fund

55 | 415 | Financial reserve fund | Details upon various funds

4151 | Prescribed reserve

4152 | Reserve under charter of securities company

4153 | Irregular reserve

4158 | Other reserves

56 | 416 | Severance allowance reserve fund

57 | 421 | Undistributed income

4211 | Previous year�s income

4212 | Current year�s income

58 | 431 | Reward, welfare funds

4311 | Reward fund

4312 | Welfare fund

4313 | Fixed asset � forming welfare fund

Types 5 � Turnover

59 | 511 | Turnover from securities trading activities

5111 | Turnover from securities brokerage for investors

5112 | Turnover from securities dealing activities

5113 | Turnover from management of investment portfolio for investment mandator

5114 | Turnover from securities guarantee, issuing agents

5115 | Turnover from securities investment consultancy for investors

5116 | Turnover from securities custody for investors

5117 | Repayment of reserves, advance deductions

5118 | Turnover from business capital

51182 | Interests on bank deposit, capital loans

51183 | Exchange rate interest difference airing in the period

51184 | Interests from foreign currency dealing

51188 | Other revenues

5119 | Revenue from leasing of fixed assets, equipment, the use of information

60 | 513 | Investment interests

5131 | Stock revenues

5132 | Bond interest

5133 | Revenue from capital contribution to joint venture

61 | 532 | Turnover decreases, substractions

Type 6 � Expenditures

62 | 631 | Expenses for securities trading activities | Or detailing according to expense elements

6311 | Expenses for securities brokerage for investors

6312 | Expenses for securities dealings activities

6313 | Expenses for management of investment portfolio for investment mandators

6314 | Expenses for guarantee, securities issuing agents

6315 | Expenses for investment consultancy for investors

6316 | Expenses for securities custody for investors

6317 | Expenses for reserves, advance deductions, loss of uninsured assets

6318 | Expenses for business capital

63181 | Payment of bond interests

63182 | Payment of loan interests

63183 | Exchange rate loss difference arising in the period

63184 | Foreign currency trading loss

63188 | Other expenses

6319 | Expenses for direct securities trading activities

63191 | Expenses for direct personnel

63192 | Expenses for office materials

63193 | Expenses for instruments, tools

63194 | Expenses for fixed asset depreciation

63195 | Expenses for services purchased from outside

63198 | Other expenses in cash

63 | 642 | Expenses for enterprise management | Or detailing according to expense element

6421 | Expenses for personnel

6422 | Expenses for materials

6423 | Expenses for instruments, tools

6424 | Expenses for fixed asset depreciation

6425 | Taxes, charges and fees

6427 | Expenses for services purchased from outside

6428 | Other expenses in cash

Type 7 � Non-business income

64 | 711 | Non-business income

7111 | Fixed assets assignment, sale, liquidation profit difference

7112 | Insurance indemnities for asset loss

7113 | Income from recovery of handled bad debts

7118 | Other incomes

Type 8 � Non-business expenditures

65 | 811 | Non-business expenditures

8111 | Fixed asset assignment, sale, liquidation loss difference

8112 | Insured-asset loss

8113 | To be recovered bad debts already handled

8118 | Other expenses

Type 9 � Determination of business results, determination of transaction results

66 | 911 | Determination of business results

67 | 921 | Determination of transaction results at STC

68 | 922 | Determination of companies� transaction results

9221 | Determination of companies� transaction results

9222 | Determination of investors� transaction results

9223 | Determination of investment mandators� transaction results

Type 0 � Off-board accounts

1 | 001 | Fixed assets hired from outside

2 | 002 | Supplies kept for other

3 | 004 | Handled bad debts

4 | 007 | Foreign currencies

5 | 009 | Depreciation capital source

6 | 012 | Domestic custody members� securities

0121 | Domestic members� transaction securities

01211 | Domestic member companies� transaction securities

01212 | Domestic member investors� transaction securities

01213 | Domestic investment mandators� transaction securities

0122 | Domestic members� securities temporarily ceased from transaction

01221 | Domestic member companies� securities temporarily ceased from transaction

01222 | Domestic member investors� securities temporarily ceased from transaction

01223 | Domestic member investment mandators� securities temporarily ceased from transaction

0123 | Domestic members� pledged securities

01231 | Domestic member companies� pledged securities

01232 | Domestic member investors� pledged securities

01233 | Domestic member investment mandators� pledged securities

0124 | Domestic members� temporarily detained securities

01241 | Domestic member companies� temporarily detained securities

01242 | Domestic member investors� temporarily detained securities

01243 | Domestic member investment mandators� temporarily detained securities

7 | 013 | Foreign members� custodian securities

0131 | Foreign members� transaction securities

01311 | Foreign member companies� transaction securities

01312 | Foreign member investors� transaction securities

01313 | Foreign members� investment mandators� transaction securities

0132 | Foreign members� securities temporarily ceased from transaction

01321 | Foreign member companies� securities temporarily ceased from transaction

01322 | Foreign member investors� securities temporarily ceased from transaction

01323 | Foreign member investment mandators� securities temporarily ceased from transaction

0133 | Foreign members� pledged securities

01331 | Foreign member companies� pledged securities

01332 | Foreign member investors� pledged securities

01333 | Foreign member investment mandators� pledged securities

0134 | Foreign members� temporarily detained securities

01341 | Foreign member companies� temporarily detained securities

01342 | Foreign member investors� temporarily detained securities

01343 | Foreign member investment mandators� temporarily detained securities

8 | 014 | Securities sold for other

0141 | Securities sold for issuing organizations or securities issuance-underwriting companies

0142 | Securities sold for investors

0143 | Securities kept in custody for investors

9 | 015 | Securities purchased individually

Part three ACCOUNTING BOOK REGIME A- GENERAL PROVISIONS 1. Scope of application Article 1.- All securities companies shall have to open accounting books, make book-entries, manage, archive and preserve the accounting books in strict accordance with the provisions of this accounting book regime. Units attached to the securities companies, if assigned to conduct cost-accounting, shall also have to open all required accounting books and observe the regulations on accounting books. 2. Types of accounting book Article 2.- The accounting books are classified into two types: Books for general accounting, called the general accounting books. Books for detailed accounting, called the detailed accounting books. The general accounting books include two major accounting books: The ledger and the journal. The detailed accounting books include detailed accounting books and cards. The State provides for the compulsory forms, contents and recording method for the ledger and the journal while prescribes the detailed accounting books and cards as well as other accounting books as of guiding character. The registration of accounting books of securities companies with the State management bodies shall comply with the current regulations of the State. Article 3.- The ledger is used for recording economic-financial operations arising in the period and accounting year according to accounting accounts prescribed in the accounting account regime applicable to enterprises. Data on the ledger reflect the general situation on assets, capital sources and business results of securities companies. The ledger must reflect all the following factors: 1. Date of book entry; 2. Serial number and date of making vouchers used as basis for book recording; 3. Brief economic contents of arising operations; 4. The sum of money of arising operations inscribed on Debit side or Credit side of the account. Article 4.- The journal is used for recording economic-financial operations arising in each accounting period and in an accounting year according to the chronical order and reciprocal relations between accounts of such operations. The accounting data on the journal reflect the total arising on the Debit side and the Credit side of all accounting accounts used in securities companies. The journal must reflect all the following factors: 1. Date of book entries; 2. Serial number and date of elaborating accounting vouchers to be used as basis for book entries; 3. The brief economic contents of arising operations; 4. The sum of money of the arising economic operations. Article 5.- The detailed accounting books are used for recording the accounting subjects necessary to be monitored in detail according to the management requirements. The detailed accounting books supply information in service of the management of each type of assets, capital source and detailed debts, which have not yet been reflected on the journal and the ledger. The number and structure of various types of detailed accounting books are not compulsory under regulations. The securities companies shall have to base themselves on the regulations of guiding character in the accounting regimes and the management requirements of the companies to open necessary and appropriate detailed accounting books. 3. Management and use of accounting books Article 6.- Securities companies shall have to base themselves on the accounting account system, the accounting regimes and procedures of the State and their own management requirements to open necessary general accounting books and detailed accounting books. Each accounting unit is allowed to open and keep only one official and unique accounting book system. Article 7.- The accounting book entries must be based on the accounting vouchers. All data on the accounting books must be vouched by lawful and valid accounting vouchers. The accounting vouchers prescribed in the accounting voucher regime for use by the securities companies shall be issued by the Finance Ministry. Article 8.- The accounting books must be strictly managed, kept and recorded according to clear division of responsibility. Accounting books assigned to any employees, such employees must be responsible for things recorded therein and for keeping the books throughout their use period When there is any change of book keeper and recorder, or chief accountant (or person in charge of accountancy), the hand-over of responsibility for book keeping and recording between the former personnel and the new personnel must be organized. The record of the hand-over must be signed for certification by the chief accountant. Article 9.- The accounting books must be made of good-quality paper so as to ensure clear and clean inscriptions therein. The accounting book recording must be made with good-quality and non-fading ink. It is forbidden to make erasure, to use chemicals to make corrections. In case of need to correct data in accounting books, the methods prescribed in this regime must be strictly adhered to. Article 10.- Forms of accounting books prescribed for uniform application by securities companies include: - Form of the general journal; - Form of book-entry voucher register; Each form of accounting book is specified with the quantity, structure, order , recording method and relationships among the accounting books. The securities companies shall base themselves on their business operation scales and characters, management requirements, the professional qualifications of their accountants as well as technical facility and equipment conditions for calculation to opt for an appropriate form of accounting books and must strictly adhere to all basic principles of such form of accounting book in terms of: the ledger, structure of assorted books, the relations and combination between different kinds of book, the order and technique of recording assorted accounting books. B. SPECIFIC PROVISIONS 1. Accounting book opening and recording Article 11.- The accounting book opening and recording must fully, promptly, accurately, continuously and systematically reflect the situation and results of production and/or business activities, the asset management situation and the capital management situation of securities companies so as to supply necessary information for the elaboration of the financial statements of the securities companies. It is absolutely not allowed to put outside the accounting books any amounts of assets, supplies or capital of the securities companies in any form. Article 12.- The accounting books must be opened at the beginning of the accounting year or immediately after the issuance of the establishment decision. Upon the commencement of operation, the directors and chief accountants( or persons in charge of accountancy) shall have to sign for approval these accounting books before their use. Article 13.- The accounting books must use the pre-printed or pre-lined forms, may be bound in volumes or kept in loose sheets. The used loose sheets must be bound in volumes for archival. Before using the accounting books, the following procedures must be completed: For accounting books in volumes: The first page of a book must be clearly inscribed with the unit�s name, the book�s name, the book opening date, the accounting year and book-entry period, the full name of the book keeper and recorder, the date of closing the book recording or the date of hand-over to other person. The pages must be numbered and the unit�s stamp must be affixed in between two pages (called overlapping stamping). The chief accountants (or persons in charge of accountancy) must sign for certification the first and last pages of an accounting book. For accounting books in loose sheets: At the beginning of the loose-sheet book, the unit�s name, the ordinal number of each sheet, the month of use, the full names of the book keeper and recorder must be clearly inscribed. The loose sheets, before being used, must be signed for certification by the enterprise director, stamped and recorded in the loose-sheet use register. The loose-sheet books must be arranged according to the order of accounting accounts and ensure safety and easy access. Article 14.- Data on the accounting books must be inscribed clearly, continuously, systematically, neither insertedly nor overlappingly; lines must not be skipped over; if a line is not fully inscribed, the blank section must be crossed out. When a sheet is fully inscribed, the data must be totalled and carried forward to the beginning of the next page. 2. Error correction Article 15.- Errors ( if any) in accounting books must be corrected according to one of the following three methods: - Method of making correction (also called the method of crossing out); - The method of negative figure recording (also called the method of red recording); - The method of supplementary recording. Article 16.- When the method of making correction is applied to correct errors on accounting books, the errors must be crossed out with red ink lines so that the crossed-out erroneously written contents can still be seen. On the cross-out lines, the correct figures or words are written in ordinary ink. If the error involves only a numeral, the entire incorrect figure must be crossed out and replaced by the correct figure. The corrections should be certified with the signatures of the chief accountants (persons in charge of accountancy). This method shall be applied to the following cases of errors: - Errors in explanation, which do not relate to the reciprocal relations of accounts. - Errors which do not affect the total sums of money. Article 17.- When the method of negative figure recording is applied to correct errors, the incorrect book entries must first of all be rewritten in red ink in order to cancel such book entries, then the correct book entries shall be written in ordinary ink for replacement. This method shall be applied to the following cases of errors: - Errors in the reciprocal relations among accounts due to wrong determination of items, which have been written in the accounting books and cannot be corrected by the method of correction. - Errors detected after the account balance sheets have been made and sent. - Errors in which the book entries in accounts have had a sum of money written more than once or the incorrectly written figure was larger than the correct figure. When the method of negative figure recording is used for correction of errors, a "correction register voucher" must be elaborated and certified by the signature of the chief accountant (or the person in charge of accountancy). Article 18.- The method of supplementary recording shall be applied to cases where the book entries on the reciprocal relations among accounts are correctly inscribed but the sums of money written therein are smaller than the actual sums arising in economic-financial operations or the sums of money written in vouchers have not been fully added up. The accountants shall inscribe the difference in full addition to the correct figures. Article 19.- Where book entries are computerized, depending on each specific case, the errors can be corrected by one of the three methods mentioned above, but in strict compliance with the following regulations: - If errors are detected before books are printed out, the corrections may be made directly on computers. - If errors are detected after the books are printed out, the corrections shall be made on the printed books by one of the three above-mentioned methods, and at the same time the errors on computers must be corrected and new book sheets shall be printed out. The new book sheets must be kept together with the sheets which contain errors so as to facilitate the inspection and control. Article 20.- When annual settlement reports have been approved or when the inspection, examination and auditing have been completed with official conclusions, if there is a decision to correct the data in the financial statement, relating to the data recorded in the accounting books, the concerned units shall have to make correction in the accounting books and the balance of the relevant accounts. Depending on each specific case, the data correction can be effected directly on the accounting books of the reporting year or the accounting books of the current year (the time when operations arise). In case of adjustment to the accounting books of the current year, notes shall be inscribed in the last page (the last line) of the accounting book of the previous year for convenient comparison and inspection. 3. Closing, preservation and archival of accounting books Article 21.- At the end of an accounting period (month, quarter) and an accounting year, the accounting books must be closed. Besides, the accounting books shall be closed in the following circumstances: asset inventory, merger, division and separation, ownership transformation, operation suspension, enterprise dissolution etc. Each time when the accounting books are closed, the book keepers, the book examiners and the chief accountants (or persons in charge of accountancy) must sign their names to the books. Article 22.- At the end of an accounting year, after the entire accounting work was completed (including the book recording, examination, comparison, book closing and supply of financial statement data), the concerned units shall have to arrange, classify, tie up in packs and list the accounting books to be archived and put them on archive at the archival section of the units. The time and other provisions on archival of accounting books shall comply with the State�s regime of accounting book preservation and archival. Where book entries are computerized, at the end of each accounting period after the completion of the book recording and closing, the entire system of general accounting books and detailed accounting books must be printed out in service of the archival as well as financial examination, auditing and inspection. These accounting books must also go through all legal procedures as prescribed by this regime. Article 23.- Accounting books of all kinds (whether temporarily kept at the accountancy sections or the archives of the units) must be neatly arranged and carefully preserved in locked book-cases or rooms in order to avoid loss or misplacement. At the places of archive, all necessary measures must be taken to ensure the safe preservation of the accounting books. While accounting books of various kinds are still temporarily kept at the accountancy sections, the chief accountants shall have to organize the preservation thereof. Where they are kept at the archives, the chief accountants and the enterprise directors shall be held responsible therefor. Article 24.- Sanctions against violations 1. All acts of violating the provisions in the accounting book regime shall, depending on the nature and seriousness of the violations, be sanctioned according to the Ordinance on Accounting and Statistics, the Ordinance on Handling of Administrative Violations and other legal documents of the State. 2. If any act of violation causes serious consequences, the violator can be examined for penal liability according to the Penal Code. C. LIST OF ACCOUNTING BOOKS

Ordinal | Form of book entry

number | Book names | Code | Book-entry vouchers | General journal

I | General accounting books

1 | Book-entry vouchers | S01-CT | x | -

2 | Book-entry vouchers register | S02-CT | x | -

3 | Ledger (in form of book-entry voucher) | S03a-CT | x | -

4 | Ledger (in form of book-entry voucher) | S03b-CT | x | -

5 | Ledger (in form of general journal) | S04-CT | - | x

6 | General journal | S05-CT | - | x

7 | Revenue journal | S06-CT | - | x

8 | Expense journal | S07-CT | - | x

9 | Unpaid goods purchase journal | S08-CT | - | x

10 | Unpaid services provision journal | S09-CT | - | x

II. | Detailed accounting books

11 | Cash fund book | S10-CT | x | x

12 | Cash, bank deposit book | S11-CT | x | x

13 | Cash, foreign currency deposit book | S12-CT | x | x

14 | On-transfer money book | S13-CT

15 | Book on deposit of securities transaction investors | S14-CT

16 | Securities sale deposit book | S15-CT

17 | Securities transaction clearing deposit book | S16-CT

18 | Settlement Support Fund remittance book | S17-CT

19 | Securities dealings detailed book | S18-CT

20 | Treasury securities detailed book | S19-CT

21 | Book on investment mandators� short-term investment securities | S20-CT

22 | Supplies warehouse book (or warehouse card) | S21-CT

23 | Detailed book on en-route purchased goods | S22-CT

24 | Detailed book on instruments, tools | S23-CT

25 | Fixed assets book | S24-CT

26 | Book on fixed assets and instrument at their use places | S25-CT | x | x

27 | Financial leasing fixed assets book | S26-CT

28 | Detailed book on deductible VAT | S27-CT | x | x

29 | Detailed book on reimbursed VAT | S28-CT | x | x

30 | Detailed book on VAT reduction | S29-CT

31 | Detailed book on payment to purchasers (sellers) | S30-CT

32 | Securities certificate warehouse book (or warehouse card) | S31-CT

33 | Detailed book on long-term investment securities (dealing or of investment mandator) | S32-CT

34 | Detailed book on securities price reduction reserve | S33-CT

35 | To be recovered bad debt reserve book | S34-CT | x | x

36 | Detailed book on borrowed money | S35-CT | x | x

37 | Detailed book on securities trading turnover | S36-CT | x | x

38 | Investment yield collection detailed book | S37-CT

39 | Detailed book on expenses for securities business activities | S38-CT | x | x

40 | Detailed book on expenses for enterprise management | S39-CT | x | x

41 | Detailed book on non-business expenses | S40-CT | x | x

42 | Detailed book on value of traded volume of securities | S41-CT | x | x

43 | Detailed book on securities transaction clearing results | S42-CT | x | x

44 | Detailed book on custody securities | S43-CT | x | x

45 | Detailed book on securities temporarily ceased from custody transaction | S44-CT | x | x

46 | Detailed book on pledged custody securities | S45-CT | x | x

47 | Detailed book on temporarily detained custody securities | S46-CT | x | x

48 | Detailed book on other accounts | S47-CT | x | x

Distribution tables

49 | Table of wage, social insuance, medical insurance, trade union funding distribution | S48-CT | x | x

50 | Table of raw materials, materials, instrument, tool distribution | S49-CT | x | x

51 | Fixed asset depreciation calculation and distribution table | S50-CT | x | x

Part four THE SYSTEM OF FINANCIAL STATEMENTS A- GENERAL PROVISIONS I. THE PURPOSE OF MAKING THE FINANCIAL STATEMENTS The financial statement system of a securities company is formulated for the following purposes: 1. Synthesizing and presenting in an overall and comprehensive manner the situation on assets, debts, capital sources, business activities and results of the securities company in an accounting period. 2. Supplying major economic and financial information for the evaluation of the actual financial situation of the securities company in the past period of operation and forecasts for the future. The financial statement information shall serve as important basis for making decisions on management and administration of securities trading activities or investment in securities companies by investors, shareholders, present and future creditors of the securities company. II. CONTENTS OF THE FINANCIAL STATEMENT SYSTEM 1. The prescribed financial statement of a securities company comprises 4 report forms: - The sheet of account balance Form No. B01- CTCK BB - The business operation results Form No. B02- CTCK BB - Currency flow Form No. B03-CTCK HD - Financial statement exposition Form No. B09- CTCK BB Besides, in order to serve the requirements on economic and financial management, on direction and management of securities trading activities, the securities companies can additionally provide for other detailed financial statements. 2. The contents, methods of calculation and forms or presentation of indexes in each statement prescribed in this regime shall be uniformly applied to the securities companies. In the course of application, if deeming it necessary, supplements or amendments to or further detailing of, economic indexes can be made in a way suitable to the characters of business activities of the securities companies provided that they are approved in writing by the Finance Ministry. III. RESPONSIBILITY AND DEADLINES FOR ELABORATION AND SUBMISSION OF FINANCIAL STATEMENTS 1. All securities companies with full legal person status shall have to elaborate and submit the financial statements in strict accordance with the provisions of this regime. Particularly for the currency flow report temporarily not prescribed as a financial statement which must be elaborated and submitted, the securities companies are encouraged to formulate and use the currency flow report.

2. The financial statements are made and submitted at the end of each quarter (at the end of the 3rd, 6th, 9th and 12th month from the date of starting the accounting year) in order to reflect the financial situation in the quarter and the accounting year. The securities companies can make monthly financial statements in service of the requirements of business activity management and administration.

3. The quarterly financial statements shall be submitted within 20 days after the end of the quarter and the annual financial reports shall be submitted within 90 days after the end of the fiscal year.

4. Recipients of financial statements: The securities companies must address their quarterly and annual financial statements to the following agencies:

Recipients of statements

Finance (1) | Tax (2) | Statistics (3) | Business registration office (4)

x | x | x | x

(1) The Finance Services of the provinces and centrally-run cities, the Finance Ministry (The Department for Finance of Banks and Financial Institutions). (2) The Tax Departments of the provinces and centrally- run cities. (3) The Statistics Departments of the provinces and centrally-run cities. (4) The State Securities Commission, Securities Trading Center. Where legal documents on elaboration and submission of financial statements contain provisions different from the provisions in this reporting system, the securities companies shall have to comply with the provisions in the legal documents of higher legality.

B. SYSTEM OF FINANCIAL STATEMENT FORMS (*)

Form No. B01-CTCK: The sheet of account balance BB Form No. B02-CTCK: Business operation results BB Form No. B03-CTCK: Currency flow HD Form No. B09-CTCK: Financial statement exposition BB BB: Bat buoc (Compulsory) HD: Huong dan (Guiding) (*) Financial statements forms not printed here